South Carolina Department of Revenue(South Carolina State Library, 2014-12-16)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This one deals with the interest rate to be applied to ...

South Carolina Department of Revenue(South Carolina State Library, 2015-03-01)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ...

South Carolina Department of Revenue(South Carolina State Library, 2015-01-12)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator has been compiled as a reference tool for the ...

South Carolina Department of Revenue(South Carolina State Library, 2015-01-08)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. The purpose of this advisory opinion is to provide the ...

South Carolina Department of Revenue(South Carolina State Library, 2015-10-01)

Attached are three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax.

South Carolina Department of Revenue(South Carolina State Library, 2015-03-18)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This paper shows the interest rate to be applied to ...

South Carolina Department of Revenue(South Carolina State Library, 2015-05-01)

These three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. These charts only address ...

South Carolina Department of Revenue(South Carolina State Library, 2015-04-01)

An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator examines taxation of vacation rental homes.

South Carolina Department of Revenue(South Carolina State Library, 2015-04-07)

This citator provides assistance in determining what effect new advisory opinions have on those previously published. It will generally be revised and issued on a quarterly basis. The citator is organized by type of advisory ...

South Carolina Department of Revenue(South Carolina State Library, 2015-06-08)

When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. The Department of Revenue has two sample affidavits that it provides as a convenience for taxpayers and local recording officials. ...

South Carolina Department of Revenue(South Carolina State Library, 2019-04-02)

The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...

South Carolina Department of Revenue(South Carolina State Library, 2019-04-03)

A number of South Carolina income, sales and use, and property tax incentives require jobs associated with the incentive to meet certain state or county per capita personal income requirements to determine qualification ...

South Carolina Department of Revenue(South Carolina State Library, 2019-04-23)

This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.

South Carolina Department of Revenue(South Carolina State Library, 2019-07-24)

This is a citator of advisory opinions issued by the Department from 1987 through June 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.

South Carolina Department of Revenue(South Carolina State Library, 2019-03-01)

Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...

South Carolina Department of Revenue(South Carolina State Library, 2019-03-13)

This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South ...

South Carolina Department of Revenue(South Carolina State Library, 2019-03-13)

The Internal Revenue Service announced that it will waive federal penalties imposed by Internal Revenue Code Section 6654(a) for underpayments of estimated taxes by certain farmers and fishermen. The Department will follow ...